Kopa Company manufactures CH-21 through two processes: Mixing and Packaging. In July, the following costs were incurred. Mixing Packaging Raw materials used $10,800 $28,700 Factory labor costs 8,100 35,900 Manufacturing overhead costs 12,500 54,700 Units completed at a cost of $20,700 in the Mixing Department are transferred to the Packaging Department. Units completed at a cost of $105,100 in the Packaging Department are transferred to Finished Goods. Journalize the assignment of these costs to the two processes and the transfer of units as appropriate. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Account Titles and Explanation Debit Credit

(To record materials used)

Account Titles and Explanation Debit Credit

(To assign factory labor to production)

Account Titles and Explanation Debit Credit

(To assign overhead to production)

Account Titles and Explanation Debit Credit

(To record transfer of units to the Packaging Department)

Account Titles and Explanation Debit Credit?

(To record transfer of units to finished goods)

LIST OF ACCOUNTS

Accounts Payable Accounts Receivable Cash Cost of Goods Sold Factory Labor Finished Goods Inventory Manufacturing Overhead Raw Materials Inventory Sales Revenue Wages Payable Work in Process - Assembly Work in Process - Blending Work in Process - Canning Work in Process - Cooking Work in Process - Cutting Work in Process - Finishing Work in Process - Machining Work in Process - Mixing Work in Process - Packaging